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(Snippee:)All the FSAs i'm familiar with (admittedly not very many) run on a calendar year, January through December.
My flex plan's year is May 1-April 30, which is also our accounting firm's fiscal year. My wife's plan year is September 1-August 31. She works for a school district.

Because we have that kind of overlap, we can often save some money, if one of us way over with medical expenses, by having the other one elect to defer more for the following year.

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